FARMARIE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FARMARIE
Largest movements
- Cash +€48,756
up €48,756 (+305%), from €15,969 to €64,725
mainly Net result for the year (+€50,446) and Tax, wage and social debts (+€9,395)
- Receivables within one year +€13,067
up €13,067 (+118%), from €11,116 to €24,183
of which Other amounts receivable: +€11,044
- Tangible fixed assets -€5,000
down €5,000 (-53.1%), from €9,411 to €4,411
- Profit (loss) carried forward +€50,446
up €50,446 (+275%), from €18,366 to €68,812
- Tax, wage and social debts +€9,395
up €9,395 (+81.6%), from €11,507 to €20,902
- Other debts -€4,168
no longer reported in 2025 (was €4,168)
- Trade debts +€1,465
up €1,465 (+220%), from €667 to €2,132
- Gross operating margin +€45,451
up €45,451 (+181%), from €25,056 to €70,507
- Taxes +€9,223
up €9,223 (+193%), from €4,789 to €14,012
- Depreciation +€4,676
up €4,676 (+500%), from €935 to €5,611
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,520 | €94,659 | +€57,139 | +152% |
| Formation expenses | 20 | €611 | - | -€611 | |
| Fixed assets | 21/28 | €9,411 | €4,411 | -€5,000 | -53.1% |
| Tangible fixed assets | 22/27 | €9,411 | €4,411 | -€5,000 | -53.1% |
| Furniture and vehicles | 24 | €9,411 | €4,411 | -€5,000 | -53.1% |
| Current assets | 29/58 | €27,498 | €90,248 | +€62,750 | +228% |
| Amounts receivable within one year | 40/41 | €11,116 | €24,183 | +€13,067 | +118% |
| Trade receivables | 40 | €10,759 | €12,782 | +€2,023 | +18.8% |
| Other amounts receivable | 41 | €357 | €11,401 | +€11,044 | +3,093% |
| Cash at bank and in hand | 54/58 | €15,969 | €64,725 | +€48,756 | +305% |
| Deferred charges and accrued income | 490/1 | €413 | €1,340 | +€926 | +224% |
| Total equity and liabilities | 10/49 | €37,520 | €94,659 | +€57,139 | +152% |
| Equity | 10/15 | €20,866 | €71,312 | +€50,446 | +242% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,366 | €68,812 | +€50,446 | +275% |
| Amounts payable | 17/49 | €16,654 | €23,346 | +€6,693 | +40.2% |
| Amounts payable within one year | 42/48 | €16,343 | €23,034 | +€6,692 | +40.9% |
| Trade debts | 44 | €667 | €2,132 | +€1,465 | +220% |
| Suppliers | 440/4 | €667 | €2,132 | +€1,465 | +220% |
| Taxes, remuneration and social security | 45 | €11,507 | €20,902 | +€9,395 | +81.6% |
| Taxes | 450/3 | €11,507 | €20,902 | +€9,395 | +81.6% |
| Other amounts payable | 47/48 | €4,168 | - | -€4,168 | |
| Accrued charges and deferred income | 492/3 | €311 | €312 | +€1 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €935 | €5,611 | +€4,676 | +500% |
| Other operating charges | 640/8 | €987 | €397 | -€590 | -59.7% |
| Gross operating margin | 9900 | €25,056 | €70,507 | +€45,451 | +181% |
| Operating profit (loss) | 9901 | €23,134 | €64,499 | +€41,365 | +179% |
| Financial income | 75/76B | €36 | €0 | -€36 | -100.0% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100.0% |
| Financial charges | 65/66B | €15 | €40 | +€25 | +169% |
| Recurring financial charges | 65 | €15 | €40 | +€25 | +169% |
| Profit (loss) for the period before taxes | 9903 | €23,155 | €64,458 | +€41,303 | +178% |
| Income taxes | 67/77 | €4,789 | €14,012 | +€9,223 | +193% |
| Profit (loss) for the period | 9904 | €18,366 | €50,446 | +€32,080 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €18,366 | €50,446 | +€32,080 | +175% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.